1. For the purposes of this Schedule—
(a)a ship’s tonnage shall be its net tonnage assessed in accordance with the International Convention on Tonnage Measurement of Ships 1969 and entered on its International Tonnage Certificate (1969) or, if this certificate is not available for any reason, the ship’s gross registered tonnage or, in the case of an unregistered ship or a ship measured only by length, the tonnage reckoned in accordance with the Thames Measurement adopted by Lloyds Register;
(b)a year shall be reckoned from 1st April; in paragraph 3(2) of the scale “month” means a month commencing with the relevant date;
(c)in calculating any payment of light dues where the ship’s tonnage is not a multiple of one ton any excess not exceeding half a ton shall be rounded down and any excess over half a ton shall be rounded up to the nearest ton and where the dues payable are not a multiple of a penny the excess shall be rounded down to the nearest penny;
(d)“length” in relation to a fishing vessel or a tug means the registered length shown in the ship’s certificate of registry and in relation to such a ship having no registered length, means the length which would be the registered length if the ship were registered under Part II of the Merchant Shipping Act 1995, provided that in calculating any payment of light dues where a fishing vessel’s or a tug’s length is not a multiple of one metre, any excess not exceeding half a metre shall be rounded down and any excess over half a metre shall be rounded up to the nearest such metre except in the case of a ship with a length of less than 10 metres;
(e)“fishing vessel” means any fishing vessel registered under Part II of the Merchant Shipping Act 1995 or registered as a fishing vessel under the law of some other country;
(f)“pleasure vessel” means—
(a)any vessel which at the time it is being used is—
(i)(a)in the case of a vessel wholly owned by an individual, or individuals, used only for the sport or pleasure of the owner or the immediate family or friends of the owner; or
(b)in the case of a vessel owned by a body corporate, used only for sport or pleasure and on which the persons are employees or officers of the body corporate, or their immediate family or friends; and
(ii)on a voyage or excursion which is one for which the owner does not receive money for or in connection with operating the vessel or carrying any person, other than as a contribution to the direct expenses of the operation of the vessel incurred during the voyage or excursion; or
(b)any vessel wholly owned by or on behalf of a members’ club formed for the purpose of sport or pleasure which, at the time it is being used, is used only for the sport or pleasure of members of that club or their immediate family or friends; and
(c)in the case of any vessel referred to in paragraphs (a) or (b) above no other payments are made by or on behalf of users of the vessel, other than by the owner.
In this definition “immediate family” means in relation to an individual, the husband or wife of the individual, and a relative of the individual or the individual’s husband or wife, and “relative” means brother, sister, ancestor or lineal descendant.